%0 Journal Article
%T Reliance as a Factor in Optimizing the Interaction  of Internal and External Audit
%A Belogina, N.S.
%A Kovalev, N.Y.
%K internal audit, external audit, concept of reliance practice, conceptual indicators, mandatory audit, reliance parameters, auditor's reliance
%J Auditor
%D 2023
%N 9
%P 8
%I INFRA-M Academic Publishing LLC.